Solve the below problem:
Q: These financial statement items are for Whitnall Corporation at year-end, July 31, 2012. Salaries and wages payable $ 3,603 Salaries and wages expense 59,237 Supplies expense 16,936 Equipment $20,023 Accounts payable 4,100 Service revenue 67,837 Rent revenue 9,836 Notes payable (due in 2015) 3,786 Common stock 16,000 Cash 30,594 Accounts receivable 11,766 Accumulated depreciation"equipment 7,159 Dividends 4,000 Depreciation expense 5,159 Retained earnings (beginning of the year) 35,394 Whitnall Corporation did not issue any new stock during the year.